accounting error - translation to Αγγλικά
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accounting error - translation to Αγγλικά

THE SPECIFIC ACCOUNTING DISCIPLINE FOLLOWED (IFRS, US GAAP, CHINESE AS, FRANCE GAAP, GERMANY GAAP, RUSSIAN GAAP, UK GAAP, ETC.)
Standard accounting practices; Generally accepted accounting practice; Generally accepted accounting principles; Accounting practice; Generally Accepted Accounting Practises; Generally Accepted Accounting Practices; Generally accepted commercial accounting principles; Accounting Standards; Accounting standards; Accounting Standard; Generally Accepted Accounting Principles; Standard accounting practice

accounting error      

бухгалтерский учет

бухгалтерская [учетная] ошибка (неправильное отражение операций в бухгалтерском учете, являющееся ошибкой, а не сознательным мошенничеством)

Смотрите также

accounting entry; reverse an entry; reversing entry

management accounting         
FIELD OF BUSINESS ADMINISTRATION, PART OF THE INTERNAL ACCOUNTING SYSTEM OF A COMPANY
Accounting management; Internal accountancy; Managerial accounting; Managerial Accounting; Management accountant; Management Accounting; Management Accountant; Management report; Departmental accounting; Management accountancy

Смотрите также

managerial accounting

managerial accounting         
FIELD OF BUSINESS ADMINISTRATION, PART OF THE INTERNAL ACCOUNTING SYSTEM OF A COMPANY
Accounting management; Internal accountancy; Managerial accounting; Managerial Accounting; Management accountant; Management Accounting; Management Accountant; Management report; Departmental accounting; Management accountancy

бухгалтерский учет

управленческий учет (сбор, обработка и анализ финансовых данных; необходим для принятия управленческих решений (напр., решений о финансировании, о распределении ресурсов, производственных решений, решений в области маркетинга и рекламы и др.); для управленческого учета характерны: подготовка информации исключительно для внутреннего использования менеджерами организации, представление информации в аналитической форме, необязательность соблюдения общепринятых стандартов учета, возможность применения простой бухгалтерии и т. д.)

синоним

management accounting; administrative accounting; internal accounting; industrial accounting

Ορισμός

ляпсус
м.
Ошибка, оговорка, досадный промах (обычно в устной речи и на письме).

Βικιπαίδεια

Accounting standard

Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straight forward. Larger firms most often operate on an accrual basis. Accrual basis is one of the fundamental accounting assumptions and if it is followed by the company while preparing the Financial statements then no further disclosure is required. Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required.

Some important elements that accounting standards cover include: identifying the exact entity which is reporting, discussing any "going concern" questions, specifying monetary units, and reporting time frames.

Παραδείγματα από το σώμα κειμένου για accounting error
1. The biggest statistical error in history It is probably the biggest accounting error in history.
2. But a new article in the journal Science demonstrates that the ethanol craze is premised on an accounting error.
3. And Feldman and other Montgomery officials are seething over an accounting error that shorted the county $20 million in state aid this year.
4. The increase was lower than expected because officials fixed an accounting error that otherwise would have added $2.50 to beneficiaries‘ monthly premiums in 2008.
5. Oil firm Tatneft said Friday that it had cut its oil reserves because of an accounting error and it would be late filing its 2004 U.S.
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